Error handling in xfs_buf_ioapply_map() does not handle IO reference
counts correctly. We increment the b_io_remaining count before
building the bio, but then fail to decrement it in the failure case.
This leads to the buffer never running IO completion and releasing
the reference that the IO holds, so at unmount we can leak the
buffer. This leak is captured by this assert failure during unmount:

This is not a new bug - the b_io_remaining accounting has had this
problem for a long, long time - it's just very hard to get a
zero length bio being built by this code...

Further, the buffer IO error can be overwritten on a multi-segment
buffer by subsequent bio completions for partial sections of the
buffer. Hence we should only set the buffer error status if the
buffer is not already carrying an error status. This ensures that a
partial IO error on a multi-segment buffer will not be lost. This
part of the problem is a regression, however.